ARCHIVED: This archived Practice Note has been archived and is not maintained. It considers cross-border pension schemes (also known as ‘pan-European pension schemes’) as they operated in the UK before ip completion day, including the reasons for wanting to establish such a scheme, the requirements that such schemes had to satisfy pre-IP completion day, how cross-border legislation applied to cross-border transfers between schemes, the tax treatment of European members’ contributions, the way in which cross-border schemes worked in practice and applicable funding requirements. This Practice Note also explores the revocation of the UK’s cross-border pension regime on IP completion day, the impact of such revocation on cross-border pension schemes in place at the time and alternatives to cross-border schemes. This Practice Note is not maintained.